Research and Study of Management Accounting Practices of Japanese Affiliates in East-Asia

1首席调查员西村明调查了日本在中国、台湾、香港、大韩民国和菲律宾的分支机构的管理会计做法。为了获得较高的可比性，他采用了与他在上一个研究项目(2001-2)中使用的调查问卷相同的方法，在该调查中，分析了新加坡、马来西亚和泰国的本地和日本附属公司之间的差异。虽然收集率很低，但他不仅能阐明管理会计在亚洲的整体情况及其对管理会计的影响，而且还能阐明美国和日本跨国公司及其在亚洲的分支机构管理会计实践的差异及其作为一个硬系统的特点。这次调查的重点是中国，因为在日本子公司的数量权重上，她是亚洲国家和地区中最高的。因此，中国对日本企业的战略考虑得到了认可。他还可以认可管理学的研究方法，将历史方面与国际方面联系起来。该研究项目的成果已于2004年4月13-14日在马来西亚举行的CIMA管理会计会议和2004年11月24-25日在马来西亚举行的亚太管理会计论坛上作了报告，并于2005.3-3月17日在马拉理工大学给研究生作了一次讲座。由于这一研究项目，亚洲管理会计协会在首席研究员的领导下成立，这是一个亚洲管理会计师网络的结果，该网络将有助于今后管理会计实践和理论的发展。

1 The head investigator, Akira Nishimura, investigated management accounting practices of Japanese affiliates in the Peoples' Republic of China, Taiwan, Hong Kong, the Republic of Korea, and Philippines. In order to obtain high comparability, he adopted the same as the questionnaire he used in the previous research project (between 2001-2) in which the differences between local and Japanese affiliated firms in Singapore, Malaysia, and Thailand were analyzed. Although the ratio of collection was very low, he could clarify not only the whole situation of management accounting in Asia and multinational enterprises' effects on it, but also difference of management accounting practices between American and Japanese multinational firms and their affiliates in Asia and its characteristics as a hard system. This investigation focused on China, since in the number weight of Japanese affiliates she is the highest of Asian countries and areas. As a result, Chinese strategic aspect against Japanese enterprises was recognized. He could also recognize the research method of management to connect the historical aspect to the international one. These fruitful results are published in one report : Management Accounting Practices of Japanese affiliates in East Asian area.2 The results and findings of the research project were reported in CIMA Management Accounting Conference on 13-14 April 2004 and Asia-Pacific Management Accounting Forum in 24-25 November 2004, in Malaysia, and given a lecture to post graduate students in Mara Technological University on 17 March 2005.3 Thanks to this research project, Asia Pacific Management Accounting Association was established under the leadership of the head investigator as a result of organizing a net -work of Asian management accountants that will contribute to the development of management accounting practice and theory in future.